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HMRC internal manual

Oils Technical Manual

HM Revenue & Customs
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Deliveries from Warehouse: Deliveries without payment of duty

Removals for home use duty-free

Tied oil

Under the Tied oils scheme, oils may be supplied fully relieved of excise duty when they are to be put to a number of qualifying industrial uses, subject to certain conditions and/or restrictions, and provided that it is not used as:

  • Fuel for any engine, motor or other machinery (including use as an extender or additive to motor fuel) or
  • Heating oil

A warehousekeeper may deliver oil without payment of excise duty, for use as a Tied oil subject to the provisions of Notice 179 paragraphs, 7.2 and 13.4.

See also Notice 184A 

Fuel used to raise energy for operations in a refinery or producers premises

Full or partial relief from duty may be allowed in certain cases for use by oil producers on their premises.

Notice 179 paragraph 6.2.2 gives further details.

See also HCOTEG82000 in ‘Operations in Warehouse’.

Producers premises and warehouse samples

Notice 179 paragraph 2.5.3 indicates the conditions under which samples of oil may be delivered free both of customs duty and excise duty from a producer’s premises or warehouse.